In this paper, we investigate whether the corporate social responsibility (CSR) orientation of
a firm affects its reporting incentives, in terms of the trade-off between real earnings …

Previous literature finds that situations that put managers under significant levels of pressure
(eg IPO, upcoming credit rating changes, violation of debt covenant, etc.) might affect the …

This paper reviews the empirical research evidence on the effects of mandatory IFRS
adoption in the EU. The research is classified and assessed in relation to the objectives of …

This paper investigates the earnings management activities in Chinese listed firms and the
impact of the split share structure reform (SSSREF). We demonstrate that Chinese listed …

Accounting scandals such as Enron, Toshiba, Gowex or Pescanova are issues of special
interest, given the impact that such fraudulent transactions have on society due, especially to …

Purpose–The purpose of this study is to examine the use of accrual-based vs real earnings
management (EM) by Greek firms, before and after the mandatory adoption of International …

Based on data collected from 616 experienced financial officers who use US GAAP or IFRS
and are domiciled in the US, Europe, or Asia, we examine how reporting standards (US …

Purpose–The purpose of this paper is to examine whether the relatively rules-based US
Generally Accepted Accounting Principles (GAAP) and the more principles-based …

The main purpose of this study is to examine whether the mandatory IFRS adoption within
French listed companies provides higher earnings quality. More precisely, we study the …

Earnings management creates financial statements that inflate earnings, revenue, or total
assets. The paper describes the basic concepts of the earnings management phenomenon …